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18 CFR 367.12

§ 367.12 Payroll distribution.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

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18 CFR 367.12, § 367.12 Payroll distribution, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71415
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Full text

Underlying accounting data must be maintained so that the distribution of the cost of labor charged direct to the various accounts will be readily available. The underlying data must permit a reasonably accurate distribution to be made of the cost of labor charged initially to clearing accounts so that the total labor cost may be classified among construction, cost of removal, or operating functions.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.